1、会计硕士专业学位联考英语(二)-24 及答案解析(总分：100.00，做题时间：90 分钟)一、Translation(总题数：5，分数：100.00)1.Wealthy Chinese tourists are expected to spend a billion pounds on luxury goods during the sales. The booming “Peking Pound“ has accounted for almost a third of post-Christmas purchases of high end goods such as Burberry,
2、Mulberry, Louis Vuitton and Gucci. Many West End stores have appointed assistants who speak Mandarin to help cash in on the massive new market. Retail analysts said Chinese shoppers have taken over from Russians and Arabs as the biggest spenders on luxury items in Britain. “Like anyone, they enjoy g
3、etting a bargain so the post-Christmas sales are inevitably an especially busy period.“ China“s rapidly-growing economy has generated a vast new market for luxury goods. But the high taxes levied on imported Western goods in China makes purchasing these products in Britain 20 to 30 per cent cheaper
4、for them. They are also attracted by the cachet of buying a luxury item from its country of origin. He said Chinese buyers now account for about 30 per cent of the luxury goods market in Britain, followed by Russians, Arabs and Japanese, with British shoppers making up only around 15 per cent of the
5、 purchases. Luxury fashion house Burberry says Chinese shoppers make up nearly a third of the customers in its London stores, helping to boost sales by more than a fifth in 2010. 注释： (1)billion n. 十亿 (2)Burberry，Mulberry，Louis Vuitton and Gucci 国际消费品牌音译过来为“巴宝莉”、“玛百莉”、“路易威登”和“古奇” (3)Mandarin n. (汉语)普
6、通话 (4)levy v. 征收，征集 (5)take over 接手，接管 (6)bargain n. 大减价，便宜货 (7)post-Christmas sales 圣诞节后的打折促销 (8)inevitably ad.不可避免地，必然发生地 (9)generate v. 发生，产生 (10)cachet n. (证明品质精良、真正无伪之)标记 （分数：20.00）_2.The idea behind One Foundation is simple: think big by thinking small. Starting in China, Li has set out to rai
7、se one yuan (15 cents) from every person each month. He likens it to one big family helping each other out. “All too often you see people expecting others to dip into their pockets,“ he says. “They blame their government. They say corporations with their big profits should be more generous. But I be
8、lieve helping each other starts with the individuals. It is everybody“s responsibility to give. If everyone gives one yuan every month, it will add up to billions of dollars.“ To make that idea a reality, One Foundation has teamed up with the corporate sector. For example, Chinese entrepreneur Jack
9、Ma, co-founder of the world“s leading B2B ecommerce company alibaba, corn, has agreed to let the foundation use AliPay, its online payment system, at no cost. In practical terms, this means that very small donations don“t get swallowed up by processing fees. Li and his team are still trying to convi
10、nce online payment operators outside China to do the same, so the one yuan concept can be expanded around the world. Notes： (1)liken sth. to sth. 将比作 (2)entrepreneur 企业家 （分数：20.00）_3.With mobile phones now doubling as everything from cameras to music players, a wireless technology known as Bluetooth
11、 is in a lot of people“s pockets too. This wireless protocol allows us to send photos from our phones to a computer. Most computers are Bluetooth-compatible, but if you have an old model that isn“t, ask about a device for your USB drive to provide wireless connectivity. The technology can also be us
12、ed to stream music from a phone to a hi-fi unit; gaming consoles, which long ago ditched the cords that connect controllers to the main unit, now use Wi-Fi networks to connect players worldwide; and some radios can connect to wireless LANs, exposing them to worldwide radio stations? Wireless technol
13、ogy is also appearing in stereos. In Sony“s Radio Frequency system, for example, speakers are connected wirelessly to amplifiers, so they can be placed any where in a room, the only cord being the plug into the wall. Cord-free electricity is some way off yet, but a wireless world no longer seems lik
14、e pie in the sky. Notes： (1)protocol 草约，议定书 (2)compatible 与符合，相容的 (3)console 板架的支架 (4)ditch(俚语)抛弃 (5)stereo 音响装置 (6)amplifier 扩音器 （分数：20.00）_4.When Chris Lee“s wife got a job transfer from the US to Hong Kong last year, the senior project manager for a web marketing firm decided he would not work fu
15、ll-time anymore and would stay at home with the kids: two girls aged three and one. With his wife bringing home the bacon, Lee took the challenge of being with the kids at all times. “It is definitely rewarding having a successful career in the business world where you are appreciated by employers,
16、customers, and co-workers,“ he says. “But it is more rewarding watching the kids grow and seeing all the changes they go through on a daily basis.“ Many fathers around the world are starting to agree with Lee. The time fathers spend with their children has increased considerably since the 1970s, exp
17、erts say. Today“s dads seem a lot closer to their kids than the dads of previous generations. With these changes, fathers are suddenly a hot topic with researchers. Everythingfrom their sweat glands to their play habitsis under the microscope. Notes： (1)bring home the bacon(俚语)获得成功 (2)sweat gland 汗腺
18、 （分数：20.00）_5.After working 36-hour shifts as a resident in orthopaedic surgery, Taryn Rose knew a lot about sore feet. But unlike most of her colleagues, she turned her pain into profit: Today she is CEO of Taryn Rose International, a $ 28 million company that makes chic, and comfortable, shoes. A
19、Vietnamese refugee who moved to the United States when she was just eight, Rose assumed she“d follow in the footsteps of her physician father. For a while, she did, getting her medical degree from the University of Southern California and opting for gruelling training in orthopaedic surgery. But whe
20、n the time came to apply for post-residential fellowships, Rose found her heart was no longer in medicine. “I felt like a part of me, the part that loves to learn new things, that likes adventure, would be dying.“ Rose had always loved shoes, especially high heels. When her fellow residents headed h
21、ome after long hours on their feet, “I would make my way to Neiman Marcus for some retail therapy,“ she says. What if, she wondered, she gave up her career to learn how to make stylish shoes that could stand up to a day“s work? Notes： (1)resident 住院医师 (2)orthopaedic surgery 矫形外科，整形外科 (3)chic 漂亮的，时髦的
22、 (4)opt for 选择，挑选 (5)grueling 严厉的，严格的 （分数：20.00）_会计硕士专业学位联考英语(二)-24 答案解析(总分：100.00，做题时间：90 分钟)一、Translation(总题数：5，分数：100.00)1.Wealthy Chinese tourists are expected to spend a billion pounds on luxury goods during the sales. The booming “Peking Pound“ has accounted for almost a third of post-Christma
23、s purchases of high end goods such as Burberry, Mulberry, Louis Vuitton and Gucci. Many West End stores have appointed assistants who speak Mandarin to help cash in on the massive new market. Retail analysts said Chinese shoppers have taken over from Russians and Arabs as the biggest spenders on lux
24、ury items in Britain. “Like anyone, they enjoy getting a bargain so the post-Christmas sales are inevitably an especially busy period.“ China“s rapidly-growing economy has generated a vast new market for luxury goods. But the high taxes levied on imported Western goods in China makes purchasing thes
25、e products in Britain 20 to 30 per cent cheaper for them. They are also attracted by the cachet of buying a luxury item from its country of origin. He said Chinese buyers now account for about 30 per cent of the luxury goods market in Britain, followed by Russians, Arabs and Japanese, with British s
26、hoppers making up only around 15 per cent of the purchases. Luxury fashion house Burberry says Chinese shoppers make up nearly a third of the customers in its London stores, helping to boost sales by more than a fifth in 2010. 注释： (1)billion n. 十亿 (2)Burberry，Mulberry，Louis Vuitton and Gucci 国际消费品牌音
27、译过来为“巴宝莉”、“玛百莉”、“路易威登”和“古奇” (3)Mandarin n. (汉语)普通话 (4)levy v. 征收，征集 (5)take over 接手，接管 (6)bargain n. 大减价，便宜货 (7)post-Christmas sales 圣诞节后的打折促销 (8)inevitably ad.不可避免地，必然发生地 (9)generate v. 发生，产生 (10)cachet n. (证明品质精良、真正无伪之)标记 （分数：20.00）_正确答案：()解析：参考译文 有数据统计，中国游客在国外的阔气程度已经达到了让老外都“目瞪口呆”的程度，光中国游客在国外的圣诞消费
28、预期就已经达到了 10 亿英镑，能够夺取“中国款爷”芳心的全是让人“眼晕目眩”的奢侈品，比如巴宝莉、玛百莉、路易威登和古奇等。许多西方奢侈品店已经特意安排会说普通话的店员，以便更好融进这一新兴的庞大的中国人市场。 中国游客“不负众望”成功压过俄罗斯以及阿拉伯的富豪们，成功“问鼎”在英国奢侈品最大买家。“中国游客与别的国家游客一样，同样会因为圣诞打折而疯狂购物。”专业人士分析，中国消费者疯狂购物多少也和中国经济迅速增长的大环境有关，因为奢侈品在中国因税收关系价格过高等原因，中国游客一到国外就会比别人更疯狂购物，因为在英国奢侈品比在中国要便宜 20%到 30%。此外，中国人还抱有一丝崇洋媚外的心理
29、，觉得产在国外的东西肯定比国内的要好，所以中国人很疯狂。 中国人购买的奢侈品已经占英国市场上 30%的份额，紧接着是俄国人、阿拉伯人和日本人，而英国本国人仅占 15%。著名奢侈品牌巴宝莉称，他们在伦敦的中国消费者数量已经占其总消费人数的 1/3，中国人帮助他们在 2010 生意红翻天，增长了 20%的业绩。 解析 第一段第一句“Wealthy Chinese tourists are expected to spend a billion pounds on luxury goods during the sales.”翻译成“有数据统计，中国游客在国外的阔气程度已经达到了让老外都目瞪口呆的程
30、度，光中国游客在国外的圣诞消费预期就已经达到了 10 亿英镑。”增加了不少翻译内容，是对原文意思和要表达效果的综合体现。第二句“Peking Pound”这一针对崛起的大量中国消费人群而创造的新词汇很形象，直译“北京英镑”如果不加解释简直就是不知所云，翻译成“中国款爷”既符合这一新词的时尚特征又不乏诙谐的味道，与原文可谓异曲同工。 第二段几句话有事实有论点，需要在翻译前先抓主要意思和重点，调整语序、结构。第一句是事实，翻译时增加了一些内容，从而增强了表达效果。第二句引号是援引的话，后面的是分析人士对原因的分析。第二段最后一句“They are also attracted by the cac
31、het of buying a luxury item from its country of origin.”句子不长，英语很好理解，但用汉语表达出来有一定难度，因为汉语中我们找不到与cachet 对应的词可以完全表达出相应的意思，而只能按意思去意译，“此外，中国人还抱有一丝崇洋媚外的心理，觉得产在国外的东西肯定比国内的要好，所以中国人很疯狂。”2.The idea behind One Foundation is simple: think big by thinking small. Starting in China, Li has set out to raise one yuan
32、(15 cents) from every person each month. He likens it to one big family helping each other out. “All too often you see people expecting others to dip into their pockets,“ he says. “They blame their government. They say corporations with their big profits should be more generous. But I believe helpin
33、g each other starts with the individuals. It is everybody“s responsibility to give. If everyone gives one yuan every month, it will add up to billions of dollars.“ To make that idea a reality, One Foundation has teamed up with the corporate sector. For example, Chinese entrepreneur Jack Ma, co-found
34、er of the world“s leading B2B ecommerce company alibaba, corn, has agreed to let the foundation use AliPay, its online payment system, at no cost. In practical terms, this means that very small donations don“t get swallowed up by processing fees. Li and his team are still trying to convince online p
35、ayment operators outside China to do the same, so the one yuan concept can be expanded around the world. Notes： (1)liken sth. to sth. 将比作 (2)entrepreneur 企业家 （分数：20.00）_正确答案：()解析：参考译文 “壹基金”的理念很简单：“由小及大，爱屋及乌。”“壹基金”在中国创办之初，其创始人李连杰就抱以这样的理念：“每个人每月出一元钱。”他将“壹基金”看做是一个大家庭，这样就可以集中“大家”的力量来帮助每个“小家”。 “总是有一些人，他们
36、认为别人掏腰包是理所当然，他们将责任都归咎于政府，他们也认为那些大公司应该更加慷慨。”李连杰如是说，“但我却认为帮助他人应该从每个个体开始，帮助他人，人人有责。如果我们每个人每月捐出一元钱，那么汇集在一起可能就是很大一笔数目。” 为了使自己的理念付诸行动，李连杰的“壹基金”借助了公司的力量。例如：中国知名企业家，世界领先的电子商务网阿里巴巴的创始人马云就曾承诺对“壹基金”的网上募捐活动终身免费使用其 AliPay 系统。这意味着很多小额的捐助者不会因为网上交易费用而望而却步了。 李连杰和他的“壹基金”正在试着游说中国境外的其他网络运营商效仿马云的做法，这样“一元捐助”的理念就得以传遍世界。3.
37、With mobile phones now doubling as everything from cameras to music players, a wireless technology known as Bluetooth is in a lot of people“s pockets too. This wireless protocol allows us to send photos from our phones to a computer. Most computers are Bluetooth-compatible, but if you have an old mo
38、del that isn“t, ask about a device for your USB drive to provide wireless connectivity. The technology can also be used to stream music from a phone to a hi-fi unit; gaming consoles, which long ago ditched the cords that connect controllers to the main unit, now use Wi-Fi networks to connect players
39、 worldwide; and some radios can connect to wireless LANs, exposing them to worldwide radio stations? Wireless technology is also appearing in stereos. In Sony“s Radio Frequency system, for example, speakers are connected wirelessly to amplifiers, so they can be placed any where in a room, the only c
40、ord being the plug into the wall. Cord-free electricity is some way off yet, but a wireless world no longer seems like pie in the sky. Notes： (1)protocol 草约，议定书 (2)compatible 与符合，相容的 (3)console 板架的支架 (4)ditch(俚语)抛弃 (5)stereo 音响装置 (6)amplifier 扩音器 （分数：20.00）_正确答案：()解析：参考译文 随着手机像照相机、音乐播放器等各种电子设备那样大量涌现
41、，如今一种叫做“蓝牙”的技术又成了许多人的新宠。人们可以通过蓝牙技术将相片从手机无线传输到电脑中。许多电脑也都装有蓝牙适配功能，对于那些不具备蓝牙功能的电脑来说，同样可以借助对 USB 驱动添加相应的设备来实现无线连接。 这项技术同样可以将音乐文件从手机中导入 hi-fi 设备中。在游戏板支架中虽然早已实现了遥控设备与主设备之间的无线连接，而通过 Wi-Fi 网络连接设备又进一步实现了全球范围游戏玩家之间的连接。另外，一些收音设备通过无线 LAN 连接可收听到全球的广播电台。 无线技术还应用到音响设备中。例如，索尼收音变频设备的扬声器通过无线连接技术与扩音器相连，从而可以使室内的各个角落收听到
42、同样的音响效果，唯一的带线设备就数墙上的插头了。虽然距实现免插头电子设备还有一段路要走，但一个无线的世界已经不再是空中楼阁而遥不可及了。4.When Chris Lee“s wife got a job transfer from the US to Hong Kong last year, the senior project manager for a web marketing firm decided he would not work full-time anymore and would stay at home with the kids: two girls aged thre
43、e and one. With his wife bringing home the bacon, Lee took the challenge of being with the kids at all times. “It is definitely rewarding having a successful career in the business world where you are appreciated by employers, customers, and co-workers,“ he says. “But it is more rewarding watching t
44、he kids grow and seeing all the changes they go through on a daily basis.“ Many fathers around the world are starting to agree with Lee. The time fathers spend with their children has increased considerably since the 1970s, experts say. Today“s dads seem a lot closer to their kids than the dads of p
45、revious generations. With these changes, fathers are suddenly a hot topic with researchers. Everythingfrom their sweat glands to their play habitsis under the microscope. Notes： (1)bring home the bacon(俚语)获得成功 (2)sweat gland 汗腺 （分数：20.00）_正确答案：()解析：参考译文 去年因工作关系克利斯李的妻子从美国调到了香港(地区)，当时已经身为一家网络营销公司高级项目经
46、理的李就决定放弃全职工作而留在美国的家中照顾两个年幼的女儿：一个三岁，另一个一岁。这样妻子在事业上大获成功的同时，李就承担起了照顾孩子的家庭主夫的责任。 “在事业上获得成功，能得到老板的赏识和同事的信任当然让我很有成就感，”李如是说，“但能看着孩子们成长，一天天看着她们变化让我更有成就感。” 世界各地许多为人父的职业人士开始有像李一样的想法。专家介绍，自 20 世纪 70 年代以来，父亲与孩子们相处的时间有了大幅增加。如今的父亲与孩子们的关系较上一代人似乎密切了许多。这些变化突然间使学者、专家们对父亲的研究大感兴趣。父亲的一举一动：从汗腺部分到玩耍习性都成了显微镜下的研究对象。5.After
47、working 36-hour shifts as a resident in orthopaedic surgery, Taryn Rose knew a lot about sore feet. But unlike most of her colleagues, she turned her pain into profit: Today she is CEO of Taryn Rose International, a $ 28 million company that makes chic, and comfortable, shoes. A Vietnamese refugee who moved to the United States when she was just eight, Rose assumed sh
